I get a couple of these a week.
I open all the headers so they can be seen using (in Netsape the view "All Headers" option rather than "normal" and foreward the result to
spoof@paypal.com. Then I process the inbound email with its headers exposed through SPAMCOP which, for better or worse, results in a report to the ISP's that served the spammer.
These, as well as fraudulent eBay emails and those allegedlyoriginating from banks and credit unions are a persistent, several times a week occurrence.
The world is simply full of human scum that persistents in trying to trap the unwary and these are examples.
Be Watchful!
David